Stockholm Centre for Commercial Law

Lawrence Williams

PhD Researcher / Transfer Pricing, International Tax Law

Forskningsområden: Transfer Pricing, International Tax Law, European Tax Law

In summary, the purpose of the research is to:

  1. Provide a thorough study of the compatibility of the WTO Agreement with the arm’s length principle to allocate the corporate tax base among multinational enterprises (“MNEs”); and
  2. Whether alternative pricing rules, which deviate from the arm’s length principle to allocate the corporate tax base among MNEs are compatible with the WTO Agreement.

Depending on the scope and application of the arm’s length principle contained in the WTO Agreement, alternative pricing rules, which depart from the arm’s length principle, may lead to a conflict if national tax policy responses to these trends fail to take into account WTO obligations.



PhD Researcher – Stockholm University – September 2016 – Present

Senior Transfer Pricing Consultant – EY (Stockholm) – August 2015 – Present


Williams, L and Lundqvist, J, ’Determining the Attribution of Profits to a Permanent Establishment in Light of the Swedish Dunlop case – A Reflection’ Svensk Skattetidning 2.2018 92-115.

Williams, L, ‘Discretionary Assessments in Transfer Pricing Audit Situations: Case Study on the Danish Tax Authorities using Procedural Arguments relating to Documentation Requirements’ Transfer Pricing International 4/2019, 221-224.


Advanced Diploma in International Taxation (”ADIT”), 2016-Present (Ongoing)

Master Program in International Tax Law and European Tax Law, Uppsala University 2013-2014

Bachelor’s Degree in European Legal Systems (LLB), University of East Anglia, United Kingdom, 2008-2012.

Erasmus Exchange Student, Uppsala University, 2010-2011.


Internationell skatterätt



Sweden International Fiscal Association (”IFA”)

Young IFA (Sweden) (”YIN”)



Lawrence Williams_sv (2)

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    Stockholm Centre for Commercial Law (SCCL), Juridiska fakulteten, Stockholms universitet, SE-106 91 Stockholm
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